https://www.taxtmi.com/caselaws?id=74260 Dismissal of an appeal for non-compliance with the pre-deposit requirement was improper where the application for dispensation from prior deposit had not been decided on merits. The appeal could not be finally rejected without first disposing of that request and giving the appellants an adequate opportunity to comply with any deposit direction, particularly where confiscation, redemption fine and penalty were under challenge. The dismissal order was set aside and the matter was remanded to the appellate authority to consider the dispensation application and decide the appeal on merits. en-us Wed, 27 Jul 1988 00:00:00 +0530 Tue, 07 Jun 2011 16:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74260 Dismissal of an appeal for non-compliance with the pre-deposit requirement was improper where the application for dispensation from prior deposit had not been decided on merits. The appeal could not be finally rejected without first disposing of that request and giving the appellants an adequate opportunity to comply with any deposit direction, particularly where confiscation, redemption fine and penalty were under challenge. The dismissal order was set aside and the matter was remanded to the appellate authority to consider the dispensation application and decide the appeal on merits. Case-Laws Customs Wed, 27 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74260